Accel Group Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	108.6	107.4	98.43	61.86	143.27	186.42
Trading Asset Securities	5.54	5.54	-	-	-	-
Cash & Short-Term Investments	114.14	112.94	98.43	61.86	143.27	186.42
Cash Growth	7.60%	14.74%	59.12%	-56.82%	-23.15%	70.34%
Accounts Receivable	373.32	379.33	321.03	363.18	226.19	197.31
Other Receivables	2.3	1.41	4.91	6	4.07	0.53
Receivables	375.62	380.74	325.94	369.18	230.26	197.84
Inventory	9.02	-	-	-	11.45	6.64
Prepaid Expenses	1.47	2.6	2.53	2.97	2.46	2.47
Restricted Cash	15	5	0.51	12.5	41.81	42.26
Other Current Assets	4.17	8.54	0.01	12.94	0.79	0.88
Total Current Assets	519.43	509.81	427.42	459.45	430.03	436.5
Property, Plant & Equipment	63.07	66.02	77.62	73.57	6.57	7.68
Long-Term Investments	15.07	5.96	5	5	-	-
Long-Term Accounts Receivable	-	-	1.27	-	-	-
Long-Term Deferred Tax Assets	1.04	1	0.86	0.36	0.36	0.36
Other Long-Term Assets	5.45	5.56	14.01	13.62	6.95	22.07
Total Assets	604.05	588.35	526.17	552	443.91	466.61
Accounts Payable	35.91	50.39	29.4	52.92	23.1	69.91
Accrued Expenses	12.66	12.62	13.14	11.14	8.61	8.21
Short-Term Debt	30.91	26.64	23.59	47.55	14.54	15.02
Current Portion of Leases	2.24	2.39	7.19	4.6	2.54	2.85
Current Income Taxes Payable	8.57	8.88	2.97	0.57	0.27	1.7
Current Unearned Revenue	14.26	14.81	6.79	16.33	10.45	2.23
Other Current Liabilities	28.73	19.83	16.14	13.21	12.23	12.56
Total Current Liabilities	133.27	135.56	99.23	146.31	71.74	112.48
Long-Term Leases	0.8	1.65	5.25	8.28	1.07	1.41
Total Liabilities	134.07	137.21	104.48	154.59	72.8	113.89
Common Stock	8.11	8.11	8.11	8	8	8
Additional Paid-In Capital	195.61	195.61	195.61	195.61	195.61	195.61
Retained Earnings	335.29	318.36	290.63	267.15	240.28	221.7
Treasury Stock	-0.09	-0.09	-0.1	-	-	-
Comprehensive Income & Other	-69.91	-70.53	-71.41	-72.58	-72.58	-72.58
Total Common Equity	469.01	451.46	422.84	398.18	371.3	352.72
Minority Interest	0.97	-0.32	-1.14	-0.77	-0.19	-
Shareholders' Equity	469.99	451.13	421.7	397.41	371.11	352.72
Total Liabilities & Equity	604.05	588.35	526.17	552	443.91	466.61
Total Debt	33.94	30.68	36.03	60.43	18.15	19.28
Net Cash (Debt)	80.2	82.26	62.39	1.43	125.12	167.14
Net Cash Growth	19.62%	31.83%	4251.05%	-98.85%	-25.14%	57.43%
Net Cash Per Share	0.10	0.10	0.08	0.00	0.16	0.21
Filing Date Shares Outstanding	803	802.81	801.08	800	800	800
Total Common Shares Outstanding	803	802.81	801.08	800	800	800
Working Capital	386.16	374.25	328.19	313.14	358.3	324.03
Book Value Per Share	0.58	0.56	0.53	0.50	0.46	0.44
Tangible Book Value	469.01	451.46	422.84	398.18	371.3	352.72
Tangible Book Value Per Share	0.58	0.56	0.53	0.50	0.46	0.44
Land	-	53.9	53.9	-	-	-
Machinery	-	14.83	17.03	5.11	4.52	3.33
Leasehold Improvements	-	3.9	4.15	3.33	0.26	0.21

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.